Ch. 1

1992 LAWS OF MARYLAND

INTENDS TO RESELL THE TAXABLE SERVICE IN THE FORM THAT THE
BUYER RECEIVES OR IS TO RECEIVE THE SERVICE.

11-106.

(a)     In this section:

(1)     "rental [vehicle] TRUCK" means [a passenger car, as defined in §
11-144.1 of the Transportation Article, or] a vehicle that may be registered as a Class E,
F, OR G[, or M] vehicle under Title 13, Subtitle 9 of the Transportation Article:

(i) that is acquired solely for rental purposes but will not be rented to
the same person for a period of more than 180 consecutive days;

(ii) [1. that, at the time of purchase, is part of a fleet of passenger
cars owned by the same person, at least 5 of which meet the criteria in subitem (i) of this
item;

2.] that, at the time of purchase, is part of a fleet of rental trucks
owned by the same person, at least 5 of which meet the criteria in subitem (i) of this item;
[or] AND

[3. that, at the time of purchase, is part of a fleet of
multipurpose passenger vehicles owned by the same person, at least 5 of which meet the
criteria in subitem (i) of this item;]

(iii) for which the owner does not provide a driver[; and

(iv) that, if the vehicle is a passenger car or multipurpose passenger
vehicle, will not be used to transport individuals or property for hire]; and

(2)     "rental [vehicle] TRUCK" does not include:

(i) a dump truck, as described in § 13-919 of the Transportation
Article;

(ii) a tow truck, as described in § 13-920 of the Transportation Article;
or

(iii) a farm vehicle exempt from the sales and use tax under § 11-201(a)
of this title.

(b)     A vendor is allowed a credit against the sales and use tax equal to the amount
that the vendor pays as excise tax imposed on a rental [vehicle] TRUCK under § 13-809
of the Transportation Article.

(c)     Within 3 years after the due date of the sales and use tax return for the period
during which the excise tax was paid, a vendor shall complete and file, with a sales and
use tax return, a claim form for a credit under subsection (b) of this section.

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